会计要素是会计理论研究的基础理论。
Accounting elements are the basic theory of accounting theory.
资产的计量是会计理论研究的基础问题。
The asset measurement is a fundamental issue in accounting theory research.
环境变化必将引起会计理论研究的变化。
Of which theory researches change along with different situation.
盈余管理是现代会计理论研究的一个重要领域。
Earnings Management is a very important issue in the research of modern accounting theory.
盈余管理是现代会计理论研究中的一个重要领域。
Earnings management is an important field in the study of the modern accounting theory.
盈利管理是现代会计理论研究中的一个重要领域。
Modern accounting theory profit management is an important area of study.
会计理论研究方法在会计研究中具有十分重要的意义。
The research method of accounting theory is very important in the study of accounting.
强制性会计政策变更是实证会计理论研究的核心内容之一。
Mandatory accounting changes is among the core content of the research of positive accounting theory.
自发性会计政策变更一直是实证会计理论研究的核心内容之一。
Voluntary accounting policy change is among the core content of the research of positive accounting theory.
自愿性会计政策变更及盈利预测是实证会计理论研究的核心内容之一。
Voluntary accounting policy change and Earnings Forecasts is among the core content of the research of positive accounting theory.
人力资源会计理论研究中，人力资源价值计量一直是比较热门的问题。
The valuation of human resource is a heated topic in human resource accounting research.
财务会计概念框架(CF)的研究已成为财务会计理论研究的核心内容。
Conceptual framework of financial accounting (CF) has become the core of financial accounting theory studies.
为了摆脱绿色会计理论研究滞后的困境，有必要尽快构建绿色会计核算系统。
For casting off theoretical weakness, it's necessary to establish checking system of the green accounting.
有效市场假说和资本资产定价模型作为实证会计理论研究的理论基础，在此也进行了讨论。
Effective market hypothesis and capital asset pricing model are also discussed here as the base of empirical accounting research.
会计目标是现行财务会计理论研究之起点，因此对会计目标的调整就是会计研究思路的修正。
Accounting objectives are the source of the study of active financial accounting theories, and thus rectifying accounting objectives means adjusting the train of thought in the accounting research.
其于20世纪20年代进入会计理论与实务研究领域，并成为会计理论研究难题中的焦点之一。
It put in the academic and practical fields of accounting research in 1920 and became one of the focal problems.
文章对我国会计理论研究方法体系进行了探讨，并对我国会计理论研究方法的现实选择提出了建议。
This article discusses the research method system of China's accounting theory and makes suggestion about the realistic choice of the research method of accounting theory in our country.
由于所得税税法的不同和会计理论研究水平的不一致，中国与美国的所得税会计在许多方面存在差异。
Owing to the differences in income tax laws and in research level of accounting theory, differences exist in many aspects of income accounting between the United States and China.
盈余管理是财务会计理论研究的一个重要课题，也是会计准则制定者和证券市场监管者非常关注的问题之一。
Earnings management is an important research topic on financial accounting theory, and also concerned by accounting standards setters and securities market regulators.
实验研究法是国外会计理论研究领域广泛采用的科学研究方法之一，而国内的学者使用这种研究方法的频率很低。
Experimental research method is one of the scientific methods in the field aboard of accounting theory research, while few scholars internal can use the method freely.
这一假说迅速得到学术界的广泛重视，并成为现代金融、财务与会计实务和理论研究的基石。
Academe gave great emphasis to EMH, and made EMH be the bedrock of the theory and practice of modern finance and accounting.
根据电子商务与会计基础理论研究、会计信息系统知识，可知电子商务对传统会计工作具有一定的影响。
From the study of accounting basic theory and accounting information system, the influence of electronic commerce on traditional accounting can be seen.
通过审计理论研究，提高审计质量，把风险降低至可接受的水平，会计公司依然可以焕发旺盛的生命力。
To research audit theory, enhance audit quality and lower the risk to an acceptable lever, accounting company still call be rigorous.
会计目标理论作为会计起点理论研究，必须有一个科学完整的理论框架。
As a starting point in accounting research, accounting objective theory must have a scientific and complete theoretical framework.
第2章是资产重组会计的理论研究，分析了资产重组对会计假设的挑战、对会计原则的冲击及对会计要素的影响。
Chapter2 Theory Study of asset reorganization accounting. Analyzes its challenge to accounting postulate, impact on accounting principles and influence on the accounting factors.
会计目标的理论研究一直沿着两条不同的思路展开，即规范性目标和实证性目标。
Traditionally, theories of accounting information objectives are divided into two categories, namely, theories of normative objectives and theories of positive objectives.
会计目标的理论研究一直沿着两条不同的思路展开，即规范性目标和实证性目标。
Traditionally, theories of accounting information objectives are divided into two categories, namely, theories of normative objectives and theories of positive objectives.
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